From the EHAS website: "A rt-PCR test for the SARS-COV-2 virus obtained from a naso-pharyngeal swab performed within 120 hours prior to departure to Sint Maarten (last leg in case of connecting flights) is required for all travelers originating from a country that is categorized as high risk. Antibody tests and tests performed outside of the 120 hours period will not be accepted. Results from home covid-19 collection test kits will also not be accepted. Airlines might require you to show a negative lab test result."
However, item 5 on that page still states that the 72 hour test period is required. It's very confusing.
Here's a link to the official government page:
https://stmaartenehas.com/travel-requirements/